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All Journal Owner : Riset dan Jurnal Akuntansi Ensiklopedia of Journal Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Universitas Bung Hatta AMAR (Andalas Management Review) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Akuntansi Keuangan dan Bisnis Buletin Dharmas Andalas
Sanda Patrisia Komalasari
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Andalas
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Universitas di Indonesia: Apakah Sudah Siap Untuk Menyusun Laporan Keberlanjutan? Asniati Bahari; Dwivana Asri Chasvella; Sanda Patrisia Komalasari
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.5342

Abstract

This study aims to analyze the higher education in Indonesia’s level of readiness in conducting sustainable reporting in accordance with the standards applied by the GRI (Global Reporting Initiative), which is GRI Standards. The assessment was done by looking at the percentage of suitability presented by universities on their websites with information that should be disclosed in accordance with the standards of the indicators issued by the GRI. The variables used to measure the level of readiness are in the form of disclosure items on each GRI indicator, namely indicators on disclosure of universal standards, economic standards, environmental standards, and social standards. The data used in this study are secondary data in the form of the whole available information for the public posted on the university's websites. The research object used in this study was the 35th best university according to the Ministry of Research, Technology, and Higher Education in 2019. The results of this study indicate that overall, universities in Indonesia are less prepared for universal standard disclosure indicators. For economic, environmental, and social standards indicators, universities are declared unprepared. In this case, clear guidelines are needed to be used by universities in Indonesia in preparing sustainability reports.
DESAIN PEMBELAJARAN INTERAKTIF STRATEGI PROBLEM BASED LEARNING BERBASIS PRAKTIKUM BERBANTUAN APLIKASI ATLAS Sanda Patrisia Komalasari
Ensiklopedia of Journal Vol 5, No 2 (2023): Volume 5 No. 2 Edisi 3 Januari 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.69 KB) | DOI: 10.33559/eoj.v5i2.1560

Abstract

The purpose of this study is to provide recommendations about design of interactive learning models with practical problem based learning teaching strategies assisted by ATLAS applications in auditing courses. This study also aims to see how students' opinions regarding the implementation of the learning designs that have been made. Literature review used to make learning designs and experimental methods and survey of 14 students was conducted to see the results of the implementation. The results show that there is an increase in student scores as much as 20% from the test results before and after learning is carried out. Students also feel that they understand better and feel that the ATLAS application is useful in guiding them in carrying out ISA audit based. The existence of teamwork makes the student ability of team work and leadership to be better. Students also think that the existence of a reward system motivates them more in learning.
PENYULUHAN PENGGUNAAN APLIKASI ABSS ACCOUNTING DI SMA NEGERI 3 PADANG Sanda Patrisia Komalasari; Dika Amelia Agustina; Silmi Silmi; Fitriyeni Oktavia
Ensiklopedia of Journal Vol 5, No 4 (2023): Vol. 5 No. 4 Edisi 3 Juli 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v5i3.1817

Abstract

This article aims to provide information about community service activities carried out by Accounting Students at Andalas University. Service activities carried out in the form of counseling on the ABSS Accounting Application. Counseling was carried out to students of SMA Negeri 3 Padang class XI IPS. The ABSS Accounting application is a computer-based accounting application. Counseling aims to provide understanding and skills to participants in using the ABSS Accounting application. In this counseling, participants were introduced to various basic concepts of ABSS Accounting and their use. At the end of the counseling, questionnaires were distributed to students to see their opinions regarding the counseling being carried out. The results show that this activity brings positive value to the students. This activity is useful and motivates them so it needs to be continued.
Sosialisasi dan Pelatihan Akuntansi untuk Penyusutan Aset Tetap pada BUMDes Amanah Desa Bukit Gajah Kecamatan Ukui Kabupaten Palalawan Riau Sanda Patrisia Komalasari; Fitriyeni Oktavia; Berri Brilliant Albar; Ares Albirru Amsal
Warta Pengabdian Andalas Vol 30 No 2 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.30.2.314-320.2023

Abstract

This activity aims to provide socialization and training regarding the depreciation of fixed assets to village-owned enterprises called BUMDes Amanah Bukit Gajah, Palalawan Regency, Riau. It was due to that BUMDes have never depreciated their fixed assets at all. Depreciating fixed assets owned by BUMDes will improve the current quality of financial reporting. This activity began with understanding the business of BUMDes. Then it continues with the provision of training and pilots following existing cases in BUMDes, including compiling tables and making sheets of Microsoft Excel-based depreciation calculators needed by BUMDes. This activity was attended by 5 BUMDes employees responsible for financial reporting. The depreciation method and useful life of fixed assets will be adjusted to tax regulations. The result of this activity was in the form of the socialization of fixed assets and their depreciation.
Pelatihan Penyusunan Laporan Arus Kas pada BUMDes Bintang Muda Mandiri Desa Sialang Kubang, Kecamatan Perhentian Raja, Kabupaten Kampar Fitriyeni Oktavia; Sanda Patrisia Komala Sari; Berri Briliant Albar; Ares Albirru Amsal
Warta Pengabdian Andalas Vol 30 No 2 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.30.2.238-244.2023

Abstract

The cash flow statement provides relevant information regarding cash receipts and payments of a company in one period. The information presented on it assists the company in making decisions on using available cash. It serves as the basis for evaluating the performance of receiving and cash disbursement in a period. Decision errors can result in several circumstances, such as debt accumulation, jammed cash inflows, uncollectible customer receivables, and BUMDes' failure to pay for daily operational needs. BUMDes Bintang Muda Mandiri is one of the best BUMDes from the Deepening Program of Bank BRI Brilian Village, a village incubation program organized by PT Bank Rakyat Indonesia, Tbk. in 2022. BUMDes Bintang Muda Mandiri has also reported profits in the last three years, which reflects the potential for future growth. This community service activity provided training in preparing a Statement of Cash Flow using Excel worksheets prepared by the Andalas University Community Service Team. The method used in this activity was the delivery of material and training. The benefit of this activity was the realization of independent BUMdes human resources who can prepare the cash flow statement and analyze it as a financial report for decision-making.
Pelatihan Pengendalian Internal pada Siklus Penjualan dan Dasar Pencatatan Akuntansi pada BUMDes Mitra Mandiri Fitriyeni Oktavia; Sanda Patrisia Komala Sari; Berri Briliant Albar; Ares Albirru Amsal
Warta Pengabdian Andalas Vol 30 No 3 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.30.3.504-511.2023

Abstract

BUMDes is a village-owned enterprise that aims to strengthen the village economy. In order to realize the goals, a system is needed to prevent, reduce and correct errors and fraud that can hinder the goals and sustainability of BUMDes. According to COSO (Committee of Sponsoring Organization of Treadway), internal control is a method or system used to achieve company goals effectively and efficiently. The Community service team from Universitas Andalas conducted training on internal control to increase BUMDes teams' understanding of the importance of internal control in business operations. BUMDes Mitra Mandiri owns business units engaged in buying and selling fuel and building materials, so the training focuses on the scope of the sales cycle. This activity aims to provide BUMDes managers with an understanding of the importance of internal control in operations and to assist and guide managers in implementing reasonable internal control in the sales cycle and keeping correct accounting records. This activity was carried out through practical training and coaching. The benefit of this activity was that BUMDes teams understand the importance of internal control in the sales cycle to increase operational effectiveness and efficiency, maintain assets and prevent and repair errors and damage that can collapse the BUMDes businesses.
Pelatihan Penyusunan Laporan Keuangan BUMDes Bintang Muda Mandiri, Desa Sialang Kubang, Kecamatan Perhentian Raja, Kampar, Riau Sanda Patrisia Komalasari; Fitriyeni Oktavia; Berri Brilliant Albar; Ares Albirru Amsal
Warta Pengabdian Andalas Vol 30 No 3 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.30.3.396-404.2023

Abstract

This financial report training activity aims to improve the quality of Bintang Muda Mandiri BUMDes financial reporting. Training in preparing financial reports is necessary because, based on the observations made, many accounts still need to be by the transactions. In addition, the format of the report also still needs improvement. Observations of the existing financial reports and interviews regarding the accounts in the financial statements were first carried out. The training content was compiled, and the training was carried out. This activity was attended by BUMDes employees, especially those who have an interest in financial reporting. Mistakes found during observations were corrected to achieve the appropriate financial statements. The financial statements to be prepared consist of an income statement, a statement of changes in equity, and a statement of financial position. This community service activity results in an increase in the quality of the Bintang Muda Mandiri BUMDes financial reports.
Sosialisasi Implementasi ABSS (Asian Business Software Solution) Accounting v.27 di SMAN 4 Padang Sanda Patrisia Komalasari; Creaktivina Faozi Zai; Reza Fahlevi; Yuliana Firdasari; Hanum Yashthafi Anjani; Silmi Silmi; Fitriyeni Oktavia
Warta Pengabdian Andalas Vol 30 No 4 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.30.4.771-779.2023

Abstract

Manual accounting systems are no longer possible to use in business processes. This is due to the increasing number of business transactions. Therefore, a computer accounting system needs to be implemented immediately. The implementation and use of computer accounting is not only limited to technical aspects but also requires an effective socialization process to ensure acceptance and proper use by users. Socialization can start with those who study accounting. The dedication of this article is the socialization of how to implement Asian Business Software Solution (ABSS) Accounting by applying it, which is v.27 at SMAN 4 Padang. This service activity explained the basic concepts of accounting computers and identified the benefits obtained from their use so that SMAN 4 Padang students can apply them. Of the 34 students who participated in this service activity, 60.6% said that this activity increased their knowledge and motivation to study, while another 39.4% said it was helpful. According to the participants, this service activity had quite an impact on them.
OPTIMALISASI MANAJEMEN KEUANGAN DENGAN SISTEM PENERIMAAN KAS BERBASIS MICROSOFT ACCESS PADA KOS ANNISA: SEBUAH INOVASI UNTUK EFISIENSI BISNIS Sanda Patrisia Komalasari; Nurul Ulfah Primadini; Wulandari Putri Shayen; Annisa Rana Tsabitah; Annisa Pratiwi; Saskia Fadhilla; Yola Yulianita
Jurnal Hilirisasi IPTEKS Vol 7 No 1 (2024)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v7i1.707

Abstract

Computerized recording systems are much more efficient than manual recording systems. An automated recording system will be able to save paper and make it easier to search for the desired data. In the boarding house business, where many children rent rooms, the manual recording system often encounters difficulties determining when rent payments are due and tracing who still needs to pay the rent. This service activity aims to help solve these problems. This service aims to create a simple system related to the cash receipts of tenants who rent boarding houses. The cash receipt system design is created using Microsoft Access. The system is designed for use at the Annisa boarding house, an MSME located in the Jati area of Padang City. The service activity stages begin with analyzing user needs, then continue with system design, and end with introducing the system to users to apply in their business. This system is beneficial for boarding house businesses, especially Kos Annisa. This service activity is part of the project-based learning system in the System Design Analysis course in the Bachelor of Accounting Study Program at Andalas University. This system can be developed to be better and used by MSMEs operating in other boarding houses. Adding more comprehensive features related to recording related to the boarding house business and making it a web-based system is a development plan that can be carried out in the future.
PEMBUATAN APLIKASI ABSENSI DALAM RANGKA MENINGKATKAN KINERJA DAN EFISIENSI ADMINISTRASI PADA BIMBEL RUMAH PINTAR KAK WELL DI KOTA PADANG Sanda Patrisia Komalasari; Nurul Ulfah Primadini Abdalliza Zikra; Hanifah Shabrina; Puti Rahmayani; Putri Triani Ma’ruf; Vika Ramadhani
Jurnal Hilirisasi IPTEKS Vol 7 No 2 (2024)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v7i2.794

Abstract

This service activity aims to help Kak Well's Smart Home Tutoring record attendance data that was previously done manually. Manual attendance recording could be more efficient, often produces inaccurate and non-real-time reports and results in difficulties in monitoring employee and student attendance. The solution provided by the Service Team is to develop an attendance application using Microsoft Access. This application has easy-to-use features, including a main page for navigation, employee and student data input, daily attendance input, and preparation of attendance reports for employees and students. With these features, the attendance application can replace inefficient manual methods and increase the accuracy of attendance data. This service activity results in the implementation of the attendance application at Kak Well's Smart Home Tutoring. This application allows attendance recording to be carried out better, more effectively, and efficiently than the previous manual method. Apart from that, the service team also provides training and assistance in operating the application that has been created, ensuring that the Kak Well Smart Home Tutoring staff can use it well. In conclusion, the developed attendance application succeeded in increasing the efficiency and accuracy of recording attendance at Kak Well's Smart Home Tutoring. The training ensures that the application can be used optimally by the Tutoring team, making the attendance process more organized and reliable.
Co-Authors AA Sudharmawan, AA Abbas, Asmi Afifah, Naila Nurul Agustin, Harfiona Ainul Mardiah Alamsyah, Adithya Albatati, Bader Albatati Alfiqri, Muhammad Rozaq Ammar Dzaky Amsal, Ares Albirru Ananda Isa Salsabila Yanuarmana Annisa Pratiwi Annisa Rana Tsabitah Aprilita, Vivi Asniati Bahari Asniati, Asniati Aulia, Najla Shabrina AULIA, SITI Azmi, Alfairah Berri Briliant Albar Berri Brilliant Albar Budi Rahmadya Creaktivina Faozi Zai Dewi, Tari Buana Dika Amelia Agustina Donard Games Dwivana Asri Chasvella Dzaky, Ammar ERI BESRA, ERI Fahmy, Rahmi Fajri, Aulia Fanessa, Fanessa Fitriyani, Widya Nurul Fitriyeni Oktaviani Ghina Luqyana Ref Hadelina, Rizka Hakimi, Nurul Hanifah Shabrina Hanum Yashthafi Anjani Harfiona Agustin Harits, Muhammad Dzakwan El Harzikra, Rafki Hia, Yulia Husnul Khatimah Isra, Luthfia Azizah Istivani , Fhirasa Jacinda, Bunga Kevry Ramdany Kiki Yulianto Kurnia Sari, Dessy Luthfia Azizah Isra Masri, Rahman Syarif Mazelfi, Ihsani Meuthia, Meuthia Muhammad Iqbal Abdi Lubis Muhammad Parikesit Wisnubroto Muhammad Parkesit Wisnubroto Muhammad Wafiq Najla Shabrina Aulia Naldi, Rizki Dafa Nurul Ulfah Primadini Nurul Ulfah Primadini Abdalliza Zikra Oktavia, Fitriyeni Primadini, Nurul Ulfa Puti Rahmayani Putri Ananda, Resky Putri Triani Ma’ruf Putri, Rahma Dini Putri, Zelvoni Yunitra Rahayu, Rita Rahman Syarif Masri Rahman, Khalilul Ramadhani, Zazqia Ratni Prima Lita Rayna Kartika, Rayna Ref, Ghina Luqyana Reza Fahlevi Rida Rahim Rita Rahayu Saldi, Wardah Awwalin Sari, Dellani Mutia Saskia Fadhilla Sefnita, Sefnita Setia, Andes Silmi Silmi Suziana, Suziana Syafira, Tama Aulia Syahril, Nurul Hafizah Tio Putra Wendari Tri, Diwah Ganda Triani, Laura Amelia Utami, Widi Mega Vera Pujani Verinita, Verinita Vika Ramadhani Vyonda, Regita Wafiq, Muhammad Wisti, Mutia Pramodya Wulandari Putri Shayen Yanti Yanti Yanuarmana, Ananda Isa Salsabila Yesi Elsandra Yola Yulianita Yuliana Firdasari Yulihasri Yurniwati Yurniwati Zazqia Ramadhani